If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets:
1, which can be separated or split from the enterprise and can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities.
2, from the contract rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
Intangible assets mainly include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on.
Goodwill is not intangible assets.
Question 2: What are intangible assets? Intangible assets?
For most enterprises, intangible assets are the main resources to create wealth in 2 1 century. Our experts have participated in intangible assets and intellectual property evaluation projects in various industries, such as automobiles, machinery, energy, software, biotechnology and agriculture. At the same time, our evaluation report is made in accordance with accounting standards and the requirements of national accountants' associations for the company's financial report.
Our experience includes:
1, trademark right, goodwill;
2. Patents, know-how and copyrights;
3. Franchise and land use right;
4. Distribution channels, customer lists, long-term contracts, etc.
Question 3: What do you mean by intangible assets? Hello!
Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises.
If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets:
1, which can be separated or split from the enterprise and can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities.
2, from the contract rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
Intangible assets mainly include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on.
The existence of goodwill is inseparable from the enterprise itself, which is unrecognizable and does not belong to the intangible assets referred to in this chapter.
Intangible assets in a broad sense include financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, but are represented by some legal rights or technologies.
Thanks for reading!
Question 4: What are intangible assets? What exactly does it include? According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36), the sale of intangible assets refers to the business activities of transferring the ownership or use right of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits, including intangible assets such as technology, trademarks, copyrights, goodwill, natural resource use rights and other rights and interests. Technology, including patented technology and non-patented technology. The right to use natural resources, including land use rights, sea area use rights, exploration rights, mining rights, water intake rights and other natural resources use rights. Other rights and interests intangible assets, including infrastructure asset management right, public enterprise franchise right, quota, management right (including franchise right, chain management right, etc.), distribution right, agency right, membership right, seat right, virtual props of online games, domain name, name right, portrait right, naming right, transfer fee, etc.
Question 5: What tangible assets are tangible assets and intangible assets?
This kind of asset is easy to define, as the name implies, it is an asset with a certain shape. Like money,
Bonds, stocks, etc. , is a tangible asset with a paper or metal appearance. These tangible assets are classified as follows:
Accounting rules belong to cash assets; For example, all materials include civil, military, aerospace, navigation and transportation.
Information, transportation, education, medical care, sports, culture and other facilities, equipment, weapons and equipment, buildings and flights.
Machines, airports, trains, railways, automobiles, highways, ships, docks, electrical appliances, daily necessities and food.
Factories, farms, land, rivers and mountains are also tangible assets, which are fixed.
Assets, all visible and tangible assets, whether cash assets or fixed assets, are collectively called tangible assets.
Production.
Intangible assets:
It is not easy to define such assets, because as the name implies, they are assets without any appearance.
Production. Although this asset has no appearance, that is to say, it does not exist in the form of matter.
So now people are usually invisible to such assets, so they are invisible to such assets.
It's hard to understand assets. In fact, most people have no initiative in intangible assets at all.
Passive reaction. However, from the perspective of economics or sociology, invisibility can be determined.
The existence, content and actual value of assets.
Question 6: What are intangible assets? Hello, intangible assets mainly include "invisible" members such as patents, non-patented technologies, trademarks, copyrights, land use rights, concessions and goodwill.
(1) patent right
Patent right refers to the patent right granted by the state patent administration authority to the applicant for a patent for invention and creation within the statutory time limit, including invention patent right, utility model patent right and design patent right.
(2) Non-patented technology
Non-patented technology is also called proprietary technology. It refers to all kinds of technologies and experiences that are not known to the outside world and have been adopted in production and business activities and do not enjoy legal protection, generally including industrial know-how, commercial trade know-how, management know-how, etc. Non-patented technology can be represented by specific materials such as blueprints, formulas, technical records and instructions on operation methods. , can also be achieved by the seller sending technicians to guide or accept the technical practice of the buyer's personnel. Non-patented technology has the characteristics of economy, confidentiality and dynamics.
(3) Trademark right
A trademark is a sign used to identify a specific commodity or service. Trademark right refers to the right to use a specific name or design on a specific commodity or product, including exclusive right and prohibition right. The exclusive right refers to the right of the trademark owner to use his trademark exclusively within the registered scope of the trademark; Prohibition refers to the right of the trademark owner to exclude and prohibit others from infringing on the exclusive right to use a trademark.
(4) Copyright
Copyright, also known as copyright, refers to some special rights that the author enjoys according to law for the literary, scientific and artistic works he creates, including moral rights (personal rights) and economic rights (property rights). The former refers to the right to sign a work, publish a work, confirm the identity of the author, protect the integrity of the work and modify the published work, including the right to publish, the right to sign, the right to modify and the right to protect the integrity of the work; The latter refers to the right to use a work through publication, performance, broadcasting, exhibition, recording records, making movies, etc. , and obtain economic benefits by authorizing others to use the work.
(5) Land use right
Land use right refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time. According to the provisions of China's land management law, China's land belongs to the public, and no unit or individual may occupy, trade or illegally transfer it in other forms. There are several ways for enterprises to obtain land use rights: administrative allocation, outsourcing and investor investment.
(6) Concessions
Franchise, also known as franchise or franchise, refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc. The former is generally authorized by the * * * organization, allowing enterprises to use or enjoy the privilege of operating certain businesses in certain fields, such as water, electricity, post and telecommunications franchises, tobacco monopoly rights, etc. The latter refers to the right of an enterprise to use another enterprise within a certain period of time or indefinitely according to the signed contract, such as chain stores and branches using the name of the head office.
(7) Goodwill
Goodwill usually refers to the intangible value of an enterprise due to its superior geographical location, good reputation, proper organization, high production and operation efficiency, or advanced technology and mastery of production know-how. This intangible value is reflected in the fact that the profitability of enterprises exceeds that of ordinary enterprises.
Goodwill is closely related to the whole enterprise, and cannot exist alone, nor can it be sold separately from various assets that the enterprise can identify. Because individual factors contributing to the formation of goodwill cannot be priced separately, the value of goodwill can only be determined according to the total amount when the enterprise is regarded as a whole. Goodwill can be created by itself or outsourced.
Question 7: What are intangible assets? Intangible assets include social intangible assets and natural intangible assets.
Intangible assets usually include patents, non-patented technologies, trademarks, copyrights, concessions and land use rights. Natural intangible assets include natural resources such as natural gas without physical form.
(1) patent right: refers to the exclusive right granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including the patent right for invention, the patent right for utility model and the patent right for design.
(2) Non-patented technology: also known as proprietary technology, refers to various technologies and proprietary technologies that are not known to the outside world, should be adopted in production and business activities, and can bring economic benefits without legal protection.
(3) Trademark right: refers to the right to use a specific name or design exclusively on a specific commodity or product.
(4) Copyright: Some special rights enjoyed by producers in accordance with the law for the literary, scientific and artistic works they create.
(5) Franchising: also known as franchising and franchise, refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc.
(6) Land use right: refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time. (7) Business secrets
(8) Goodwill
Question 8: What intangible assets include patented technology, trademark rights and goodwill? Intangible assets are generally amortized according to the contract term. If there is no contract term, it shall be amortized for not less than 65,438+00 years.
Question 9: What are intangible assets? The intangible assets of Changlin dynasty refer to all economic resources that have no independent entity and can only be realized through certain material conditions, and continue to play a role in production and operation, bringing economic benefits. According to international practice, the category and connotation of intangible assets are: (1) intellectual property: patent right, trademark right, copyright right, discovery right, invention right and other scientific and technological achievements right; (2) Rights intangible assets: licenses, lease rights, employment rights, employment contracts, etc. ; (3) Relational intangible assets: productivity, sales network, customer list, core deposits, etc. (4) Combined intangible assets: manufacturer's name and font size, goodwill, etc. According to the general principles of financial accounting and other attributes, intangible assets can also be divided into: (1). According to the different sources of intangible assets, intangible assets can be divided into outsourced intangible assets and self-created intangible assets. (2) According to the validity period of intangible assets, they can be divided into intangible assets that can be written off (such as patents and franchise rights). ) and intangible assets that cannot be written off. (3) Intangible assets can be divided into intangible assets with identifiable expenditure and intangible assets with unrecognizable expenditure according to the formation of intangible assets. (4) According to whether intangible assets are independent, they can be divided into tangible intangible assets and intangible assets (such as goodwill). @ Chang Linchao